Regarding gapless, I contacted iRiver support about this a few days ago, and received a set of responses quite similar to what someone else here posted. Specifically, one iRiver support rep told me that the AK100 will never have gapless due to hardware limitations, and yet another iRiver support rep told me they have engineers working on it right now. So, who the hell knows I suppose.

I will not be doing the J3 as i no longer have it but it is not really a comparable player, it never really impressed me the J3. The MA9 comparison will happen and be a very interesting one at that. However i need to aquatint myself with the Ak100 a bit more before i do that. Current going through a bit of Amy Winehouse with it on my HE-500s :D

would you be using them unamped? to give people an actual his review of an ak100 without the "AK100 + So and so amp would sound the best !" kinda of review? Since I would be looking at this thing for some time since none of the highend player really excites me besides this and the HM901